How much is the tax?
Taxation refers to an activity that people pay a certain amount of property to the tax authorities according to law, which forms the national fiscal revenue and enables the country to meet the people's demand for public services.
Elements of tax legal norms
The tax law has three elements: 1, assuming. Indicate the application conditions of the specification; 2. It is being processed. Indicate what legal norms allow, what should be done and what is prohibited; 3. sanctions. Indicate the legal consequences of violating legal norms. If the constitution stipulates that "citizens have the obligation to pay taxes according to law", then in this legal norm, it is assumed that the applicable condition of this norm is citizens, and the treatment should be taxed according to law.
Legal norms are not equal to legal provisions. A legal provision does not necessarily include the three elements of legal norms. A legal norm can be expressed by several legal provisions or even several provisions of different legal documents, and it can also be expressed by one legal provision. Legal norm is a special social norm with the characteristics of standardization, generality and predictability.
The organ that formulates tax laws and regulations.
Tax law is the general name of legal norms formulated by state power organs and administrative organs to adjust tax relations, and it is an important part of national laws. According to the relevant provisions of China's legislation, at present, the state organs that have the right to formulate tax laws or tax policies mainly include: the National People's Congress and its Standing Committee, the State Council, the Ministry of Finance, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the General Administration of Customs, and the the State Council Customs Tariff Commission.